Wijaya, Septihani Michella, Master's Student, University of Nottingham Ningbo China Wijayanti, Indah Oktari, Accounting Study Program, Faculty of Economic, Universitas Bengkulu, Bengkulu, Indonesia Wiryanata, I Gusti Ngurah Agung, Hospitality Accounting Management Study Program, Politeknik Pariwisata Bali, Indonesia Witjaksana, Budi, Faculty of Engineering, Universitas 17 Agustus 1945, Surabaya Witjaksana, Budi, Master of Civil Engineering Study Program, Faculty of Engineering, Universitas 17 Agustus 1945 Surabaya Wulan, Sri, Universitas Tadulako, Indonesia Wulandari, Putri Ayu, Faculty of Economics, Universitas Tidar Wulandari, Wulandari, Faculty of Social and Political Sciences, Universitas Prof. Dr. Moestopo (Beragama), Indonesia Wulansary, Ilma, Department of Management, Faculty of Economics and Business, Universitas Negeri Makassar Wurianto, Arif Budi, Department of Indonesian Language Education, Faculty of Teacher Training and Education, Universitas Muhammadiyah Malang, Malang, Indonesia Xie, Jingyu, Master's Student, University of Nottingham Ningbo China Yang, Jia-Shan, Master's Student, University of Nottingham Ningbo China Yani, Cindy Indah , Fakultas Ekonomi Universitas Asahan Yanti, Ulfi, Faculty of Economics and Business, Universitas Tadulako, Indonesia Yasmin, Ade Aurora, Business Administration Study Program, Faculty of Social and Political Sciences, Universitas Sumatera Utara